I don't really get the feel, and the story is .. Well, not very good ?
Not something that wow me or something
Yeah, it does raise up the issue of crossdressing, however, not in a very good way I think

It portrays the confusion and contradiction within himself for crossdressing
He strictly points out that he's not gay harshly
And even react strongly when the other guy is pushing his feeling on him
Plus there's a 'rape attempt' toward him too
But then somehow suddenly the plot shifted toward him being more willing ? Idk
I mean it doesn't explains that well the shift ..

The other guy, is coming kinda 'too strong'
In a way that he doesn't seems like he actually try to be considerate of the other party's feeling
Merely pushing his feelings, although I know that he is also at a loss on what to do
Like, yeah, I know he is supposedly being so sincere and perhaps someone with lack of experience
But in a way it seems like he keep pushing and pushing and kinda lost it (in the attempted rape)
Fortunately he stopped before going to far

BTW .. I read the manga, and in the manga they explore a bit more of the inner monologue, what they are thinking and stuff, WHICH is not portrayed in the movie by either dialogue or monologue / inner thoughts
If the drama express more of them too, it would be a nicer execution of the story as the viewers would understand the character's feeling and what are they thinking better